C3C1C2Part 7Derivative contracts
Annotations:
Modifications etc. (not altering text)
C1
Pt. 7 modified (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 88(1)(2)(7) (with s. 147, Sch. 17)
C2
Pt. 7 modified by 2007 c. 3, s. 809FZZ(8) (as inserted (with effect in accordance with s. 37(4) of the amending Act) by Finance Act 2016 (c. 24), s. 37(2))
Chapter 9European cross-border transfers of business
Transparent entities
680Disapplication of Chapter where transparent entities involved
1
This Chapter does not apply in relation to the transfer of business if the transferor is a transparent entity.
2
In this section “transparent entity” means a company which is resident in a member State F1... and which does not have an ordinary share capital.
Pt. 7 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)